@insiderfinance/totalfinance 0.1.0

package/modules/fundamentals/dist/statement-contracts.d.ts

@@ -0,0 +1,170 @@
+/**
+ * FC2 — the typed statement contracts. `@insiderfinance/totalfinance/fundamentals` owns historical statement truth:
+ * these are the canonical, compute-facing declarations that valuation and research consume. Raw
+ * vendor payloads stay at the data edge (`core.RawFundamentalsRecord`); a data adapter maps them
+ * INTO these types, and no compute function ever reads an open field bag.
+ *
+ * Sign conventions are part of the contract, not a per-vendor accident:
+ *   - Income-statement expense lines (`costOfRevenue`, `operatingExpenses`, `interestExpense`,
+ *     `incomeTaxExpense`, `sellingGeneralAdministrativeExpense`) are POSITIVE magnitudes.
+ *   - `operatingCashFlow` / `investingCashFlow` / `financingCashFlow` keep their natural signs.
+ *   - `capitalExpenditure`, `acquisitions`, `dividendsPaid`, and `shareRepurchases` are POSITIVE
+ *     magnitudes of cash spent — the statement says what was spent, a consumer decides the sign.
+ *   - Income and balance amounts may be negative where the economics allow (losses, negative
+ *     equity, negative working capital).
+ *
+ * All monetary amounts are in units of `period.monetaryScale` and `period.currency`.
+ */
+import { type FundamentalPeriod } from './periods.js';
+/** One reported income statement (flows over the period). */
+export interface IncomeStatement {
+    period: FundamentalPeriod;
+    revenue: number;
+    /** Positive magnitude. */
+    costOfRevenue?: number;
+    /** Reported gross profit; when absent, consumers may derive `revenue - costOfRevenue` and say so. */
+    grossProfit?: number;
+    /** Positive magnitude of total operating expenses below gross profit. */
+    operatingExpenses?: number;
+    operatingIncome: number;
+    /** Positive magnitude. */
+    interestExpense?: number;
+    /** Positive magnitude (a net tax benefit is a negative amount and is stated as such). */
+    incomeTaxExpense?: number;
+    netIncome: number;
+    /** When reported separately from `netIncome` (the Beneish accrual basis prefers it). */
+    incomeFromContinuingOperations?: number;
+    /** Positive magnitude (Beneish SGAI consumes it). */
+    sellingGeneralAdministrativeExpense?: number;
+    /** Split-adjusted weighted-average diluted shares for the period. */
+    dilutedSharesOutstanding?: number;
+    /** Source-specific extras, preserved verbatim and never consumed by compute functions. */
+    metadata?: Record<string, unknown>;
+}
+/** One reported balance sheet (balances at `period.periodEndDate`). */
+export interface BalanceSheet {
+    period: FundamentalPeriod;
+    cashAndCashEquivalents: number;
+    shortTermInvestments?: number;
+    accountsReceivable?: number;
+    inventory?: number;
+    currentAssets?: number;
+    /** Net property, plant, and equipment. */
+    propertyPlantEquipmentNet?: number;
+    totalAssets: number;
+    currentLiabilities?: number;
+    accountsPayable?: number;
+    /** Interest-bearing debt due within one year. */
+    shortTermDebt?: number;
+    /** Interest-bearing debt due beyond one year. */
+    longTermDebt?: number;
+    /**
+     * Total interest-bearing debt. When absent and both maturities are present, consumers may derive
+     * `shortTermDebt + longTermDebt` and say so; "debt" NEVER silently means total liabilities.
+     */
+    totalDebt?: number;
+    totalLiabilities: number;
+    preferredEquity?: number;
+    minorityInterest?: number;
+    totalEquity: number;
+    retainedEarnings?: number;
+    /** Source-specific extras, preserved verbatim and never consumed by compute functions. */
+    metadata?: Record<string, unknown>;
+}
+/** One reported cash-flow statement (flows over the period). */
+export interface CashFlowStatement {
+    period: FundamentalPeriod;
+    operatingCashFlow: number;
+    investingCashFlow: number;
+    financingCashFlow: number;
+    /** Positive magnitude of cash spent on property, plant, and equipment. */
+    capitalExpenditure?: number;
+    depreciationAndAmortization?: number;
+    stockBasedCompensation?: number;
+    /** Positive magnitude of cash spent on acquisitions. */
+    acquisitions?: number;
+    /** Positive magnitude of cash paid out as dividends. */
+    dividendsPaid?: number;
+    /** Positive magnitude of cash spent repurchasing shares. */
+    shareRepurchases?: number;
+    /** Source-specific extras, preserved verbatim and never consumed by compute functions. */
+    metadata?: Record<string, unknown>;
+}
+/**
+ * The three statements of ONE period. The periods must agree on their identity — end date, type,
+ * currency, and monetary scale — because every ratio that crosses statements assumes it; the set's
+ * point-in-time availability is the LATEST of the three (a set is visible only when whole).
+ */
+export interface FinancialStatements {
+    income: IncomeStatement;
+    balance: BalanceSheet;
+    cashFlow: CashFlowStatement;
+}
+/**
+ * The full reported history of one entity, restatements included: ordered by period end ascending,
+ * with a restatement appearing as a SECOND record for the same period carrying its own
+ * `availableTimestampMs` and `restatementOf` provenance. Nothing is ever overwritten.
+ */
+export interface FundamentalSeries {
+    /** Optional entity label carried into diagnostics (a symbol, CIK, or internal id). */
+    entity?: string;
+    statements: readonly FinancialStatements[];
+}
+/** How {@link selectFundamentalSnapshot} resolves multiple visible versions of one period. */
+export type RestatementPolicy = 'latest-available' | 'first-reported';
+/**
+ * The point-in-time view of a series: exactly the statement sets an observer at `asOf` could have
+ * seen, one version per period under the stated restatement policy. This is what point-in-time
+ * consumers (backtests, event studies, screens) iterate — never the raw series.
+ */
+export interface FundamentalSnapshot {
+    entity?: string;
+    asOf: number;
+    restatementPolicy: RestatementPolicy;
+    /** One resolved version per (periodType, periodEndDate), period end ascending. */
+    statements: readonly FinancialStatements[];
+}
+/** Validate one {@link IncomeStatement} at a public boundary. */
+export declare function requireIncomeStatement(functionName: string, income: IncomeStatement): void;
+/** Validate one {@link BalanceSheet} at a public boundary. */
+export declare function requireBalanceSheet(functionName: string, balance: BalanceSheet): void;
+/** Validate one {@link CashFlowStatement} at a public boundary. */
+export declare function requireCashFlowStatement(functionName: string, cashFlow: CashFlowStatement): void;
+/**
+ * Validate a {@link FinancialStatements} set: each statement, then the identity agreement — the
+ * three periods must share `periodEndDate`, `periodType`, `currency`, and `monetaryScale`, because
+ * every cross-statement ratio assumes one period and one unit.
+ */
+export declare function requireFinancialStatements(functionName: string, statements: FinancialStatements): void;
+/**
+ * INTERNAL fast path: the availability maximum with no validation. Callers that already validated
+ * the set (the snapshot selector's loop, the ratio kernel) use this; the public boundary below
+ * validates in full. Not re-exported by the `./statements` entry.
+ */
+export declare function availabilityOf(statements: FinancialStatements): number;
+/**
+ * The point-in-time availability of a statement SET: the latest of the three statements'
+ * `availableTimestampMs` — a set is visible only when every statement in it is. The set is
+ * validated IN FULL: a helper that answers an eligibility instant from a malformed set would
+ * smuggle that malformation into every point-in-time decision built on it.
+ */
+export declare function statementsAvailableTimestampMs(statements: FinancialStatements): number;
+/**
+ * Gross profit under the canonical mapping: the reported figure when present, else derived
+ * `revenue - costOfRevenue` (the derivation is disclosed by every consumer that uses it), else
+ * `null` — never a guess.
+ */
+export declare function resolveGrossProfit(income: IncomeStatement): {
+    grossProfit: number | null;
+    derived: boolean;
+};
+/**
+ * Interest-bearing debt under the canonical mapping: the reported total when present, else derived
+ * `shortTermDebt + longTermDebt` when both maturities are present, else a single stated maturity
+ * alone, else `null`. "Debt" never silently means total liabilities.
+ */
+export declare function resolveTotalDebt(balance: BalanceSheet): {
+    totalDebt: number | null;
+    derived: boolean;
+};
+//# sourceMappingURL=statement-contracts.d.ts.map

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package/modules/fundamentals/dist/statement-contracts.js

@@ -0,0 +1,207 @@
+/**
+ * FC2 — the typed statement contracts. `@insiderfinance/totalfinance/fundamentals` owns historical statement truth:
+ * these are the canonical, compute-facing declarations that valuation and research consume. Raw
+ * vendor payloads stay at the data edge (`core.RawFundamentalsRecord`); a data adapter maps them
+ * INTO these types, and no compute function ever reads an open field bag.
+ *
+ * Sign conventions are part of the contract, not a per-vendor accident:
+ *   - Income-statement expense lines (`costOfRevenue`, `operatingExpenses`, `interestExpense`,
+ *     `incomeTaxExpense`, `sellingGeneralAdministrativeExpense`) are POSITIVE magnitudes.
+ *   - `operatingCashFlow` / `investingCashFlow` / `financingCashFlow` keep their natural signs.
+ *   - `capitalExpenditure`, `acquisitions`, `dividendsPaid`, and `shareRepurchases` are POSITIVE
+ *     magnitudes of cash spent — the statement says what was spent, a consumer decides the sign.
+ *   - Income and balance amounts may be negative where the economics allow (losses, negative
+ *     equity, negative working capital).
+ *
+ * All monetary amounts are in units of `period.monetaryScale` and `period.currency`.
+ */
+import { ErrorCode, InputError, ensureKnownKeys, requireArgumentObject } from '../../core/dist/index.js';
+import { requireFundamentalPeriod } from './periods.js';
+// ---------------------------------------------------------------------------------------------------
+// Guards
+// ---------------------------------------------------------------------------------------------------
+const INCOME_KEYS = [
+    'period',
+    'revenue',
+    'costOfRevenue',
+    'grossProfit',
+    'operatingExpenses',
+    'operatingIncome',
+    'interestExpense',
+    'incomeTaxExpense',
+    'netIncome',
+    'incomeFromContinuingOperations',
+    'sellingGeneralAdministrativeExpense',
+    'dilutedSharesOutstanding',
+    'metadata',
+];
+const BALANCE_KEYS = [
+    'period',
+    'cashAndCashEquivalents',
+    'shortTermInvestments',
+    'accountsReceivable',
+    'inventory',
+    'currentAssets',
+    'propertyPlantEquipmentNet',
+    'totalAssets',
+    'currentLiabilities',
+    'accountsPayable',
+    'shortTermDebt',
+    'longTermDebt',
+    'totalDebt',
+    'totalLiabilities',
+    'preferredEquity',
+    'minorityInterest',
+    'totalEquity',
+    'retainedEarnings',
+    'metadata',
+];
+const CASH_FLOW_KEYS = [
+    'period',
+    'operatingCashFlow',
+    'investingCashFlow',
+    'financingCashFlow',
+    'capitalExpenditure',
+    'depreciationAndAmortization',
+    'stockBasedCompensation',
+    'acquisitions',
+    'dividendsPaid',
+    'shareRepurchases',
+    'metadata',
+];
+/** Fields that are POSITIVE MAGNITUDES by contract (see the module header). */
+const MAGNITUDE_FIELDS = new Set([
+    'costOfRevenue',
+    'operatingExpenses',
+    'interestExpense',
+    'sellingGeneralAdministrativeExpense',
+    'dilutedSharesOutstanding',
+    'capitalExpenditure',
+    'acquisitions',
+    'dividendsPaid',
+    'shareRepurchases',
+]);
+function statementExample(functionName) {
+    return (`${functionName}({ income: { period, revenue: 1_000, operatingIncome: 200, netIncome: 150 }, ` +
+        `balance: { period, cashAndCashEquivalents: 300, totalAssets: 2_000, totalLiabilities: 1_200, totalEquity: 800 }, ` +
+        `cashFlow: { period, operatingCashFlow: 220, investingCashFlow: -80, financingCashFlow: -50 } })`);
+}
+function requireStatementNumbers(functionName, label, statement, required, known) {
+    for (const field of known) {
+        if (field === 'period' || field === 'metadata')
+            continue;
+        const value = statement[field];
+        if (value === undefined) {
+            if (!required.includes(field))
+                continue;
+            throw new InputError(`${functionName}: ${label}.${field} is required.\n  e.g. ${statementExample(functionName)}`, { code: ErrorCode.InputMissingField, context: { field: `${label}.${field}` } });
+        }
+        if (typeof value !== 'number' || !Number.isFinite(value)) {
+            throw new InputError(`${functionName}: ${label}.${field} must be a finite number in units of period.monetaryScale. Received ${value === null ? 'null' : typeof value === 'number' ? String(value) : typeof value}.`, { code: ErrorCode.InputWrongType, context: { field: `${label}.${field}` } });
+        }
+        if (MAGNITUDE_FIELDS.has(field) && value < 0) {
+            throw new InputError(`${functionName}: ${label}.${field} is a POSITIVE magnitude by contract (the statement says what was spent; a consumer decides the sign). Received ${value}.`, { code: ErrorCode.InputOutOfRange, context: { field: `${label}.${field}` } });
+        }
+    }
+    const metadata = statement['metadata'];
+    if (metadata !== undefined &&
+        (typeof metadata !== 'object' || metadata === null || Array.isArray(metadata))) {
+        throw new InputError(`${functionName}: ${label}.metadata must be a plain object when provided. Received ${metadata === null ? 'null' : Array.isArray(metadata) ? 'an array' : typeof metadata}.`, { code: ErrorCode.InputWrongType, context: { field: `${label}.metadata` } });
+    }
+}
+/** Validate one {@link IncomeStatement} at a public boundary. */
+export function requireIncomeStatement(functionName, income) {
+    requireArgumentObject(functionName, 'income', income);
+    ensureKnownKeys(functionName, 'income', income, INCOME_KEYS);
+    requireFundamentalPeriod(functionName, income.period);
+    requireStatementNumbers(functionName, 'income', income, ['revenue', 'operatingIncome', 'netIncome'], INCOME_KEYS);
+}
+/** Validate one {@link BalanceSheet} at a public boundary. */
+export function requireBalanceSheet(functionName, balance) {
+    requireArgumentObject(functionName, 'balance', balance);
+    ensureKnownKeys(functionName, 'balance', balance, BALANCE_KEYS);
+    requireFundamentalPeriod(functionName, balance.period);
+    requireStatementNumbers(functionName, 'balance', balance, ['cashAndCashEquivalents', 'totalAssets', 'totalLiabilities', 'totalEquity'], BALANCE_KEYS);
+}
+/** Validate one {@link CashFlowStatement} at a public boundary. */
+export function requireCashFlowStatement(functionName, cashFlow) {
+    requireArgumentObject(functionName, 'cashFlow', cashFlow);
+    ensureKnownKeys(functionName, 'cashFlow', cashFlow, CASH_FLOW_KEYS);
+    requireFundamentalPeriod(functionName, cashFlow.period);
+    requireStatementNumbers(functionName, 'cashFlow', cashFlow, ['operatingCashFlow', 'investingCashFlow', 'financingCashFlow'], CASH_FLOW_KEYS);
+}
+/**
+ * Validate a {@link FinancialStatements} set: each statement, then the identity agreement — the
+ * three periods must share `periodEndDate`, `periodType`, `currency`, and `monetaryScale`, because
+ * every cross-statement ratio assumes one period and one unit.
+ */
+export function requireFinancialStatements(functionName, statements) {
+    requireArgumentObject(functionName, 'statements', statements);
+    ensureKnownKeys(functionName, 'statements', statements, ['income', 'balance', 'cashFlow']);
+    requireIncomeStatement(functionName, statements.income);
+    requireBalanceSheet(functionName, statements.balance);
+    requireCashFlowStatement(functionName, statements.cashFlow);
+    const identity = (period) => `${period.periodType} ending ${period.periodEndDate} in ${period.currency} at scale ${period.monetaryScale}`;
+    const reference = statements.income.period;
+    for (const [label, period] of [
+        ['balance', statements.balance.period],
+        ['cashFlow', statements.cashFlow.period],
+    ]) {
+        if (period.periodEndDate !== reference.periodEndDate ||
+            period.periodType !== reference.periodType ||
+            period.currency !== reference.currency ||
+            period.monetaryScale !== reference.monetaryScale) {
+            throw new InputError(`${functionName}: the three statements must describe ONE period — income is ${identity(reference)}, but ${label} is ${identity(period)}.`, { code: ErrorCode.InputWrongShape, context: { field: `statements.${label}.period` } });
+        }
+    }
+}
+/**
+ * INTERNAL fast path: the availability maximum with no validation. Callers that already validated
+ * the set (the snapshot selector's loop, the ratio kernel) use this; the public boundary below
+ * validates in full. Not re-exported by the `./statements` entry.
+ */
+export function availabilityOf(statements) {
+    return Math.max(statements.income.period.availableTimestampMs, statements.balance.period.availableTimestampMs, statements.cashFlow.period.availableTimestampMs);
+}
+/**
+ * The point-in-time availability of a statement SET: the latest of the three statements'
+ * `availableTimestampMs` — a set is visible only when every statement in it is. The set is
+ * validated IN FULL: a helper that answers an eligibility instant from a malformed set would
+ * smuggle that malformation into every point-in-time decision built on it.
+ */
+export function statementsAvailableTimestampMs(statements) {
+    requireFinancialStatements('statementsAvailableTimestampMs', statements);
+    return availabilityOf(statements);
+}
+/**
+ * Gross profit under the canonical mapping: the reported figure when present, else derived
+ * `revenue - costOfRevenue` (the derivation is disclosed by every consumer that uses it), else
+ * `null` — never a guess.
+ */
+export function resolveGrossProfit(income) {
+    if (income.grossProfit !== undefined)
+        return { grossProfit: income.grossProfit, derived: false };
+    if (income.costOfRevenue !== undefined) {
+        return { grossProfit: income.revenue - income.costOfRevenue, derived: true };
+    }
+    return { grossProfit: null, derived: false };
+}
+/**
+ * Interest-bearing debt under the canonical mapping: the reported total when present, else derived
+ * `shortTermDebt + longTermDebt` when both maturities are present, else a single stated maturity
+ * alone, else `null`. "Debt" never silently means total liabilities.
+ */
+export function resolveTotalDebt(balance) {
+    if (balance.totalDebt !== undefined)
+        return { totalDebt: balance.totalDebt, derived: false };
+    const short = balance.shortTermDebt;
+    const long = balance.longTermDebt;
+    if (short !== undefined && long !== undefined)
+        return { totalDebt: short + long, derived: true };
+    if (short !== undefined)
+        return { totalDebt: short, derived: true };
+    if (long !== undefined)
+        return { totalDebt: long, derived: true };
+    return { totalDebt: null, derived: false };
+}
+//# sourceMappingURL=statement-contracts.js.map

package/modules/fundamentals/dist/statement-contracts.js.map

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package/modules/fundamentals/dist/statement-utilities.d.ts

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+/**
+ * FC2 — statement utilities: the point-in-time selector, trailing-twelve-month composition,
+ * growth, common-size, accounting reconciliation, and per-share normalization. Every derivation is
+ * disclosed; nothing extrapolates, plugs, or guesses.
+ */
+import { type EpochMs } from '../../core/dist/index.js';
+import { type FinancialStatements, type FundamentalSeries, type FundamentalSnapshot, type RestatementPolicy } from './statement-contracts.js';
+/** Input for {@link selectFundamentalSnapshot}. */
+export interface SelectFundamentalSnapshotInput {
+    series: FundamentalSeries;
+    /** The observation instant (epoch ms). Only sets whose availability is at or before it qualify. */
+    asOf: EpochMs;
+    /** How multiple visible versions of one period resolve. */
+    restatementPolicy: RestatementPolicy;
+}
+/**
+ * The point-in-time view of a series: availability-gated by `statementsAvailableTimestampMs` (never
+ * by period end), then resolved to ONE version per (periodType, periodEndDate) under the stated
+ * restatement policy — `'latest-available'` takes the newest visible version, `'first-reported'`
+ * takes the original filing and ignores restatements entirely.
+ */
+export declare function selectFundamentalSnapshot(input: SelectFundamentalSnapshotInput): FundamentalSnapshot;
+/** Input for {@link trailingTwelveMonthStatements}. */
+export interface TrailingTwelveMonthInput {
+    /** Exactly four consecutive fiscal quarters, period end ascending. */
+    statements: readonly FinancialStatements[];
+}
+/**
+ * Compose four consecutive fiscal quarters into one trailing-twelve-months set: income and
+ * cash-flow FLOWS sum; BALANCES are the latest quarter's (a balance is a point, not a flow);
+ * `dilutedSharesOutstanding` is the four-quarter arithmetic mean (disclosed convention). The
+ * quarter chain is verified — a gap or an overlap is an error naming the break, never a silent
+ * annualization.
+ */
+export declare function trailingTwelveMonthStatements(input: TrailingTwelveMonthInput): FinancialStatements;
+/** Input for {@link fundamentalGrowth}. */
+export interface FundamentalGrowthInput {
+    /** At least two observations of one amount, period end ascending. */
+    observations: readonly {
+        periodEndDate: string;
+        amount: number;
+    }[];
+}
+/** Result of {@link fundamentalGrowth} — the one analysis report grammar. */
+export interface FundamentalGrowthResult {
+    assumptions: {
+        /** Elapsed time between period ends is an ACT/365F year fraction (a label, not a literal). */
+        elapsedYearsBasis: string;
+        observationCount: number;
+    };
+    diagnostics: {
+        /** Every null growth's reason surfaces here too, so a reader scans one place. */
+        warnings: string[];
+    };
+    /**
+     * One row per adjacent pair: fractional growth `current / prior - 1`, or `null` with the reason
+     * when the prior amount is zero or the pair crosses sign (a growth rate through zero has no
+     * meaningful magnitude).
+     */
+    periodOverPeriod: Array<{
+        fromPeriodEndDate: string;
+        toPeriodEndDate: string;
+        growth: number | null;
+        reason?: string;
+    }>;
+    /**
+     * Compound annual growth from the first to the last observation over the ACTUAL elapsed years
+     * (ACT/365F between the period ends), or `null` with the reason when the endpoints make the
+     * exponent meaningless (non-positive start, sign change, or zero elapsed time).
+     */
+    compoundAnnualGrowthRate: number | null;
+    compoundAnnualGrowthReason?: string;
+    elapsedYears: number;
+}
+/** Period-over-period and compound annual growth of one fundamental amount. */
+export declare function fundamentalGrowth(input: FundamentalGrowthInput): FundamentalGrowthResult;
+/** Input for {@link commonSizeFinancialStatements}. */
+export interface CommonSizeInput {
+    statements: FinancialStatements;
+}
+/** Result of {@link commonSizeFinancialStatements}: each line as a FRACTION of its stated base. */
+export interface CommonSizeResult {
+    assumptions: {
+        incomeBasis: 'revenue';
+        balanceBasis: 'totalAssets';
+        cashFlowBasis: 'revenue';
+    };
+    diagnostics: {
+        warnings: string[];
+    };
+    /** Income lines over `revenue`. */
+    income: {
+        basis: 'revenue';
+        lines: Record<string, number>;
+    };
+    /** Balance lines over `totalAssets`. */
+    balance: {
+        basis: 'totalAssets';
+        lines: Record<string, number>;
+    };
+    /** Cash-flow lines over `revenue`. */
+    cashFlow: {
+        basis: 'revenue';
+        lines: Record<string, number>;
+    };
+}
+/**
+ * Common-size statements: every reported numeric line divided by its conventional base — income
+ * and cash-flow lines by revenue, balance lines by total assets. Fractions, never display
+ * percentages. A zero base is an error naming itself, not an Infinity.
+ */
+export declare function commonSizeFinancialStatements(input: CommonSizeInput): CommonSizeResult;
+/** Input for {@link reconcileFinancialStatements}. */
+export interface ReconcileStatementsInput {
+    statements: FinancialStatements;
+    /** The immediately prior period, enabling the cash-articulation check across the two. */
+    priorStatements?: FinancialStatements;
+    /**
+     * Absolute tolerance in reported units (period.monetaryScale). Default `1` — one reported unit,
+     * the rounding a scaled filing can legitimately carry. Documented and echoed in the result.
+     */
+    toleranceAmount?: number;
+}
+/** One accounting-identity check. */
+export interface ReconciliationCheck {
+    name: string;
+    /** `left - right` in reported units; `null` when a required field is absent. */
+    difference: number | null;
+    withinTolerance: boolean | null;
+    detail: string;
+}
+/** Result of {@link reconcileFinancialStatements}. */
+export interface ReconciliationResult {
+    assumptions: {
+        /** Absolute tolerance in reported units, echoed (default 1). */
+        toleranceAmount: number;
+    };
+    diagnostics: {
+        /** One warning per failed or unevaluable check. */
+        warnings: string[];
+    };
+    checks: ReconciliationCheck[];
+    toleranceAmount: number;
+    /** True when every evaluable check is within tolerance. */
+    reconciles: boolean;
+}
+/**
+ * Accounting-identity diagnostics: the balance-sheet identity, gross-profit articulation,
+ * current-versus-total containment, and — with the prior period — cash articulation
+ * (`Δcash = operating + investing + financing`). A check whose fields are absent reports `null`,
+ * never a silent pass presented as proof.
+ */
+export declare function reconcileFinancialStatements(input: ReconcileStatementsInput): ReconciliationResult;
+/** Input for {@link perShareFundamentals}. */
+export interface PerShareFundamentalsInput {
+    statements: FinancialStatements;
+    /**
+     * Cumulative split factor between the period and the observer's share basis (e.g. `2` after a
+     * 2-for-1 split since the period end). Default `1` — no split; the factor used is echoed.
+     */
+    splitFactorSincePeriod?: number;
+}
+/** Result of {@link perShareFundamentals}. */
+export interface PerShareFundamentalsResult {
+    assumptions: {
+        splitFactorSincePeriod: number;
+        dilutedSharesUsed: number;
+        /** Per-share values are ABSOLUTE currency per share (amount × monetaryScale / shares). */
+        unitBasis: 'absolute currency per share';
+    };
+    diagnostics: {
+        warnings: string[];
+    };
+    /** Split-adjusted diluted shares actually used as the denominator. */
+    dilutedSharesUsed: number;
+    splitFactorSincePeriod: number;
+    earningsPerShare: number;
+    revenuePerShare: number;
+    bookValuePerShare: number;
+    /** `operatingCashFlow - capitalExpenditure` per share; `null` when capex is absent. */
+    freeCashFlowPerShare: number | null;
+    freeCashFlowPerShareReason?: string;
+}
+/**
+ * Split-aware per-share normalization: the period's diluted shares are multiplied by the supplied
+ * cumulative split factor so a pre-split period and a post-split observer meet on one basis. The
+ * factor and the shares used are echoed; shares absent or non-positive is an error, never a NaN.
+ */
+export declare function perShareFundamentals(input: PerShareFundamentalsInput): PerShareFundamentalsResult;
+//# sourceMappingURL=statement-utilities.d.ts.map

package/modules/fundamentals/dist/statement-utilities.d.ts.map

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